Bill
Bill > HR3109
summary
Introduced
05/11/2021
05/11/2021
In Committee
05/11/2021
05/11/2021
Crossed Over
Passed
Dead
01/03/2023
01/03/2023
Introduced Session
117th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to treat cer- tain amounts paid for physical activity, fitness, and exer- cise as amounts paid for medical care.
AI Summary
This bill, the Personal Health Investment Today Act of 2021 (PHIT Act of 2021), aims to promote healthy lifestyles and prevent diseases related to being overweight or obese. The key provisions of the bill are:
1. It amends the Internal Revenue Code to allow taxpayers to deduct up to $1,000 ($2,000 for joint or head of household filers) per year for "qualified sports and fitness expenses," which include membership fees at fitness facilities, participation or instruction in physical exercise or activity, and equipment used for such programs.
2. The bill defines a "fitness facility" as one that provides physical exercise programs, is not a private club, and does not primarily offer golf, hunting, sailing, or riding facilities.
3. The bill also provides rules for the treatment of exercise videos, books, and other similar materials, as well as limitations on the deductibility of sports and fitness equipment.
4. The amendments made by this bill would apply to taxable years beginning after the date of the bill's enactment.
Committee Categories
Budget and Finance
Sponsors (79)
Ron Kind (D)*,
Pete Aguilar (D),
Rick Allen (R),
Mark Amodei (R),
Jake Auchincloss (D),
Don Bacon (R),
Troy Balderson (R),
Nanette Barragán (D),
Jack Bergman (R),
Earl Blumenauer (D),
Lisa Blunt Rochester (D),
Suzanne Bonamici (D),
Brendan Boyle (D),
Julia Brownley (D),
Vern Buchanan (R),
Larry Bucshon (R),
Salud Carbajal (D),
Ed Case (D),
Yvette Clarke (D),
Gerry Connolly (D),
Angie Craig (D),
Rick Crawford (R),
Dan Crenshaw (R),
John Curtis (R),
Danny Davis (D),
Rodney Davis (R),
Madeleine Dean (D),
Peter DeFazio (D),
Michael Doyle (D),
Tom Emmer (R),
Ron Estes (R),
Brian Fitzpatrick (R),
Chuck Fleischmann (R),
Ruben Gallego (D),
Andrew Garbarino (R),
Vicky Hartzler (R),
Kevin Hern (R),
Richard Hudson (R),
Jared Huffman (D),
John Joyce (R),
Kaiali'i Kahele (D),
John Katko (R),
Mike Kelly (R),
Derek Kilmer (D),
Darin LaHood (R),
Jake LaTurner (R),
Ted Lieu (D),
Blaine Luetkemeyer (R),
Nancy Mace (R),
Tracey Mann (R),
Markwayne Mullin (R),
Eleanor Holmes Norton (D),
Jimmy Panetta (D),
Ed Perlmutter (D),
Mike Quigley (D),
Jamie Raskin (D),
Kathleen Rice (D),
Mike Rogers (R),
Deborah Ross (D),
Raul Ruiz (D),
Dutch Ruppersberger (D),
Tim Ryan (D),
Austin Scott (R),
Pete Sessions (R),
Terri Sewell (D),
Adrian Smith (R),
Chris Smith (R),
Lloyd Smucker (R),
Darren Soto (D),
Elise Stefanik (R),
Tom Suozzi (D),
William Timmons (R),
Paul Tonko (D),
Mike Turner (R),
David Valadao (R),
Jeff Van Drew (R),
Ann Wagner (R),
Bonnie Watson Coleman (D),
Brad Wenstrup (R),
Last Action
Referred to the House Committee on Ways and Means. (on 05/11/2021)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/117th-congress/house-bill/3109/all-info |
| BillText | https://www.congress.gov/117/bills/hr3109/BILLS-117hr3109ih.pdf |
| Bill | https://www.congress.gov/117/bills/hr3109/BILLS-117hr3109ih.pdf.pdf |
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